Bill 199 explained in plain English
Taxation Amendment Act (Travel Ontario Tax Credit), 2020
Ontario legislature bill summary, status, timeline, sponsor, votes, and official sources.
At a glance
Official Legislative Assembly of Ontario snapshot for 42nd Parliament, 1st Session. Representative vote breakdowns appear when the Assembly publishes an Ayes and Nays page for the bill.
Our plain-language take, written for civic education.
Source: By PoliticalData.ca
This bill proposes to create a new non-refundable tax credit of up to $1,000 for Ontario residents to encourage travel within Ontario.
Bill 199, also known as the Taxation Amendment Act (Travel Ontario Tax Credit), 2020, proposes to amend the Taxation Act, 2007. This amendment would introduce a new non-refundable tax credit, called the Travel Ontario tax credit, for Ontario residents. The purpose of this credit is to encourage tourism within the province. Eligible individuals could deduct up to $1,000 from their provincial income tax, provided they were Ontario residents at the end of a taxation year ending after December 31, 2019. The Lieutenant Governor in Council would have the authority to make regulations for the administration of this credit, including requirements for receipts and other information. The Act would come into force on the day it receives Royal Assent.
- Amends the Taxation Act, 2007 to add a new section concerning the Travel Ontario tax credit.
- Introduces a non-refundable Ontario tourism tax credit for eligible individuals.
- Allows eligible Ontario residents to deduct up to $1,000 from their provincial tax for tourism travel within Ontario.
- Grants the Lieutenant Governor in Council the power to make regulations for the administration of the tax credit.
- Specifies that the Act comes into force on the day it receives Royal Assent.
- Ontario residents who travel within Ontario for tourism purposes.
- Individuals who are residents of Ontario on the last day of a taxation year ending after December 31, 2019.
- The Ontario government (through its Lieutenant Governor in Council for regulatory purposes).
- Right for eligible Ontario residents to deduct up to $1,000 from their tax payable for tourism travel in Ontario.
- Authority for the Lieutenant Governor in Council to make regulations for the administration of the tax credit.
- The Act comes into force on the day it receives Royal Assent.
- The tax credit applies to taxation years ending after December 31, 2019.
- Introduces a non-refundable tax credit that could reduce provincial income tax payable by eligible individuals, up to a maximum of $1,000 per person.
- The specific details of how the credit will be administered, including required receipts and other information, will be determined by regulations made by the Lieutenant Governor in Council.
- The bill does not specify the exact amount of the credit beyond the maximum deduction of $1,000, nor does it detail eligibility criteria beyond being an individual resident of Ontario at the end of the taxation year.
Adds a new section (103.1.3) to establish the Travel Ontario tax credit and modifies subsection 16(2) by adding a reference to the new section.
Source: Section 1, Section 2
Generated using AI from official bill text. Not legal advice. It is written by PoliticalData.ca for civic education, automatically checked and spot-reviewed before publishing.
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Vote Summary
This bill is still active. We only show vote counts after the legislature publishes a recorded division.
No published representative vote breakdown
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Official sources
Status, sponsor, votes, and timeline on this page are drawn from these official legislative sources and public records. Each summary above is attributed to its own source.
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